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Finance Act 2013
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68(1)In section 858 (declarations of non-UK residence: individuals)—
(a)in subsection (3)(a) and (b), for “not ordinarily UK resident” substitute “non-UK resident”, and
(b)in subsection (4), omit “ordinarily”.
(2)The amendments made by this paragraph apply to the making of declarations on or after 6 April 2014, and any declarations made before that date continue to have effect in respect of interest paid on or after that date as if those amendments had not been made.
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